{"data":{"id":"us/26-cfr-49.0-1","jurisdiction":"us","citation":"26 CFR 49.0-1","heading":"-1 Introduction.","body":"The regulations in this part 49 are designated “Facilities and Services Excise Tax Regulations.” The regulations relate to the taxes on communications and transportation by air imposed by chapter 33 of the Internal Revenue Code and the taxes on indoor tanning services imposed by section 5000B. See part 40 of this chapter for regulations relating to returns, payments, and deposits of these taxes.","path":["Title 26—Internal Revenue","CHAPTER I—INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY","SUBCHAPTER D—MISCELLANEOUS EXCISE TAXES","PART 49—FACILITIES AND SERVICES EXCISE TAXES","Subpart A—Introduction"],"source_url":"https://www.ecfr.gov/api/versioner/v1/full/2026-08-25/title-26.xml","current_through":"2026-08-25","vintage":"","retrieved_at":"2026-08-27T02:25:11Z","sha256":"e5e8888a948cea65836475f87cdca5c681e55ef526ccc2e76b6b4b833c668302","source_id":"us-cfr","stale":true,"prev":"us/26-cfr-48.6715-1","next":"us/26-cfr-49.0-2"},"notice":"GroundRules: Original legal text. Not legal advice."}